Add to ORKGThe tax approach to profit realized from the sale or exchange of real property involves a complex determination of whether it is to be treated as ordinary income or a capital gain. This problem has plagued the practitioner for more than fifty years, and has produced a voluminous body of case law. Developments in recent years have resulted in some clarification, yet to a certain extent, decisions have merely complicated what was already complex
The capital gains tax regime has been in force since late 1985. Nevertheless, it is arguable that ta...
This Article examines the judicially sanctioned bifurcation of real estate developers’ gain. The Art...
The lessor and the sublessee of a valuable piece of business property sought to remove the interveni...
The tax approach to profit realized from the sale or exchange of real property involves a complex de...
In Australia, a Capital Gain calculation is applicable on the disposal of real property. However, th...
Inadequacies of the statutory definition of capital asset have led the courts to develop the conce...
Excerpt: “…the purpose here is to analyze tax consequences of buying and selling real estate—in part...
I will attempt to show in this article that the cases and rulings dispensing with the need for a sal...
The distinction between capital gain and ordinary income is one of the great complicating features o...
The distinction between capital gain and ordinary income isone of the great complicating features of...
Taxpayer, a tenant in possession of premises under a lease, received a payment from the lessor to va...
Taxpayer, a tenant in possession of premises under a lease, received a payment from the lessor to va...
A tax doctrine that is related to the anticipatory assignment of income doctrine, but yet different ...
In 1936, a taxpayer sold his interest in a partnership the assets of which were mainly acquired subs...
The capital gains preference has been viewed as a means by which taxpayers are spared being taxed fu...
The capital gains tax regime has been in force since late 1985. Nevertheless, it is arguable that ta...
This Article examines the judicially sanctioned bifurcation of real estate developers’ gain. The Art...
The lessor and the sublessee of a valuable piece of business property sought to remove the interveni...
The tax approach to profit realized from the sale or exchange of real property involves a complex de...
In Australia, a Capital Gain calculation is applicable on the disposal of real property. However, th...
Inadequacies of the statutory definition of capital asset have led the courts to develop the conce...
Excerpt: “…the purpose here is to analyze tax consequences of buying and selling real estate—in part...
I will attempt to show in this article that the cases and rulings dispensing with the need for a sal...
The distinction between capital gain and ordinary income is one of the great complicating features o...
The distinction between capital gain and ordinary income isone of the great complicating features of...
Taxpayer, a tenant in possession of premises under a lease, received a payment from the lessor to va...
Taxpayer, a tenant in possession of premises under a lease, received a payment from the lessor to va...
A tax doctrine that is related to the anticipatory assignment of income doctrine, but yet different ...
In 1936, a taxpayer sold his interest in a partnership the assets of which were mainly acquired subs...
The capital gains preference has been viewed as a means by which taxpayers are spared being taxed fu...
The capital gains tax regime has been in force since late 1985. Nevertheless, it is arguable that ta...
This Article examines the judicially sanctioned bifurcation of real estate developers’ gain. The Art...
The lessor and the sublessee of a valuable piece of business property sought to remove the interveni...